TMI Blog2017 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... uced supporting evidence to state that the mono-cartons containing multiple sachet are generally considered in retail trade as retail packs. Valuation has to be done in terms of Section 4A the calculation of duty liability and confirmation of demands in terms of Section 4 is not sustainable - appeal allowed - decided in favor of appellant. - Excise Appeals No. 75947-75948 of 2016 - Final Order No.F/76454-76455/2017 - Dated:- 3-8-2017 - Shri P.K. Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Abhishek Rastogi, Advocate for the appellant Shri K. Choudhary, Authorized Representative (DR) for the respondent ORDER Per. B. Ravichandran :- These two appeals are on identical issue and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Measures Act, 1976 or Legal Metrology Act, 2009 and the respective rules made thereunder. It was also observed that the valuation adopted by the Revenue in terms of Section 4 is erroneous and same requires re-computation in case the valuation has to be done under Section 4. The matter was remanded back to the Adjudicating Authority for deciding the issue afresh. The cases were decided in terms of the above directions. The Original Authority in the impugned orders held that the mono-cartons in which PHD sachets were cleared is required to be assessed under Section 4. The demand was recomputed in terms of Section 4. The present appeals are against these denovo orders by the Commissioner. 3. The learned Counsel appearing for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umer Affairs, Government of India, vide their letter dated 30/11/2015 also categorically clarified that mono-carton containing 6 or 8 sachet is a retail package and, therefore, is required to carry all mandatory declarations as provided under Rule 6 of Packaged Commodities Rules. Directorate of Legal Metrology, Government of West Bengal, vide their letter dated 28/12/2015 clarified that clarification of the Director of Legal Metrology, Government of India, is final and it is also binding upon State Authority of Legal Metrology. As such, there is no question of further clarification from the State Authority. 4. The learned Counsel submitted that apart from the above clarification issued by the Competent Authorities, the Revenue also did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sachet which are capable of being sold in retail should be considered as a primary package for excise purpose. He submitted that a reference was made by the Department to the Legal Metrology Department of Government of Sikkim and the Original Authority relied on the clarification issued on 16/09/2015 by the Jurisdictional Authority. As such, it is submitted that the present appeals are without merit and are liable to be dismissed. 6. We have heard both the sides and perused the appeal records. The main point of dispute is the legal provision applicable for valuation of the impugned goods manufactured and cleared by the appellant. We have perused the sachet containing PHD and the mono-carton in which 6/8 such sachet are put and cleared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Ultimate Consumer was omitted vide Government of India Ministry of Consumer Affairs vide Notification No. G.S.R. 359 (E) dated 6th June 2013. Hence no more valid for the definition Ultimate Consumer . It is clarified that a Mono Carton containing 6 or 8 sachets is not a Whole sale Package under Sub-Rule r (iii) of Rule 2 read as package containing ten or more than ten retail packages provided that the retail packages are labeled as required under the rules . It is clarified that a Mono Carton containing 6 or 8 sachets, the individual Sachets of each Net Weight of 3 gms. Is exempted from the preview of the Legal Metrology (Packaged Commodities) Rules 2011 vide Sub-Rule (a) of Rule 26. It is further clarified that, a Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arry all mandatory declarations as provided under Rule 6 of the said rules . 8. The Controller of Legal Metrology, Government of West Bengal, vide his letter dated 28/12/2015 simply stated that the clarification issued by the Director of Legal Metrology, Government of India, is final and binding on the State authorities. 9. In view of the categorical clarifications issued by the Competent Authority, we find no merit in the conclusion drawn by the Original Authority regarding non-applicability of the Legal Metrology provision to the impugned goods. Further, the Original Authority did not examine these clarifications submitted by the appellant. He simply stated that he had obtained opinion as per the directions of the Tribunal and foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
